CHABAL: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CHABAL
Largest movements
- Cash +€54,665
up €54,665 (+27.8%), from €196,948 to €251,613
mainly Other debts (+€63,716) and Net result for the year (+€47,026)
- Receivables within one year +€18,038
up €18,038 (+98.9%), from €18,246 to €36,284
of which Trade receivables: +€14,733
- Tangible fixed assets +€7,007
up €7,007 (+17.6%), from €39,762 to €46,769
of which Plant, machinery and equipment: +€7,342
- Stocks and contracts +€3,826
up €3,826 (+13.7%), from €27,914 to €31,739
- Other debts +€63,716
up €63,716 (+63.6%), from €100,190 to €163,906
- Tax, wage and social debts +€13,494
up €13,494 (+46.3%), from €29,128 to €42,622
of which Remuneration and social security: +€7,555
- Profit (loss) carried forward -€12,974
down €12,974 (-11.1%), from €116,525 to €103,551
- Trade debts +€11,920
up €11,920 (+46.9%), from €25,404 to €37,324
- Advances received +€8,515
up €8,515 (+130.9%), from €6,505 to €15,020
- Gross operating margin +€45,075
up €45,075 (+20.4%), from €220,435 to €265,511
- Staff costs +€44,805
up €44,805 (+33.7%), from €132,938 to €177,743
- Financial charges +€4,771
up €4,771 (+55.3%), from €8,625 to €13,396
- Other operating charges +€2,954
up €2,954 (+163.1%), from €1,812 to €4,765
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €286,349 | €373,014 | +€86,665 | +30.3% |
| Fixed assets | 21/28 | €39,762 | €46,769 | +€7,007 | +17.6% |
| Tangible fixed assets | 22/27 | €39,762 | €46,769 | +€7,007 | +17.6% |
| Plant, machinery and equipment | 23 | €12,466 | €19,808 | +€7,342 | +58.9% |
| Furniture and vehicles | 24 | €17,071 | €11,414 | -€5,657 | -33.1% |
| Other tangible fixed assets | 26 | €10,224 | €15,547 | +€5,323 | +52.1% |
| Current assets | 29/58 | €246,587 | €326,244 | +€79,657 | +32.3% |
| Stocks and contracts in progress | 3 | €27,914 | €31,739 | +€3,826 | +13.7% |
| Stocks | 30/36 | €27,914 | €31,739 | +€3,826 | +13.7% |
| Amounts receivable within one year | 40/41 | €18,246 | €36,284 | +€18,038 | +98.9% |
| Trade receivables | 40 | €6,960 | €21,693 | +€14,733 | +211.7% |
| Other amounts receivable | 41 | €11,286 | €14,591 | +€3,305 | +29.3% |
| Cash at bank and in hand | 54/58 | €196,948 | €251,613 | +€54,665 | +27.8% |
| Deferred charges and accrued income | 490/1 | €3,479 | €6,608 | +€3,129 | +89.9% |
| Total equity and liabilities | 10/49 | €286,349 | €373,014 | +€86,665 | +30.3% |
| Equity | 10/15 | €119,525 | €106,551 | -€12,974 | -10.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,525 | €103,551 | -€12,974 | -11.1% |
| Amounts payable | 17/49 | €166,823 | €266,463 | +€99,639 | +59.7% |
| Amounts payable within one year | 42/48 | €161,227 | €258,872 | +€97,645 | +60.6% |
| Trade debts | 44 | €25,404 | €37,324 | +€11,920 | +46.9% |
| Suppliers | 440/4 | €25,404 | €37,324 | +€11,920 | +46.9% |
| Advances received on contracts in progress | 46 | €6,505 | €15,020 | +€8,515 | +130.9% |
| Taxes, remuneration and social security | 45 | €29,128 | €42,622 | +€13,494 | +46.3% |
| Taxes | 450/3 | €9,515 | €15,454 | +€5,939 | +62.4% |
| Remuneration and social security | 454/9 | €19,613 | €27,168 | +€7,555 | +38.5% |
| Other amounts payable | 47/48 | €100,190 | €163,906 | +€63,716 | +63.6% |
| Accrued charges and deferred income | 492/3 | €5,597 | €7,591 | +€1,994 | +35.6% |
| Remuneration, social security and pensions | 62 | €132,938 | €177,743 | +€44,805 | +33.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,391 | €14,751 | +€1,360 | +10.2% |
| Other operating charges | 640/8 | €1,812 | €4,765 | +€2,954 | +163.1% |
| Gross operating margin | 9900 | €220,435 | €265,511 | +€45,075 | +20.4% |
| Operating profit (loss) | 9901 | €72,295 | €68,251 | -€4,043 | -5.6% |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €8,625 | €13,396 | +€4,771 | +55.3% |
| Recurring financial charges | 65 | €8,625 | €13,396 | +€4,771 | +55.3% |
| Profit (loss) for the period before taxes | 9903 | €63,682 | €54,855 | -€8,826 | -13.9% |
| Income taxes | 67/77 | €9,580 | €7,830 | -€1,750 | -18.3% |
| Profit (loss) for the period | 9904 | €54,102 | €47,026 | -€7,076 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €54,102 | €47,026 | -€7,076 | -13.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.